Maurice E. Hodgkins and Barbara J. Hodgkins - Page 1

                                 T.C. Memo. 1996-53                                   


                               UNITED STATES TAX COURT                                


              MAURICE E. HODGKINS AND BARBARA J. HODGKINS, Petitioners                
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 20551-93.            Filed February 14, 1996.               


                    Held:  petitioners' rental losses redetermined; held,             
               further, gain from sale of real property redetermined; held,           
               further, petitioners are liable for additions to tax under             
               sec. 6653(a), I.R.C., for 1988, under sec. 6661, I.R.C., for           
               1988, and for an accuracy-related penalty under sec.                   
               6662(a), I.R.C., for 1989.                                             


               Maurice E. Hodgkins and Barbara J. Hodgkins, pro se.                   
               Daniel J. Parent, for respondent.                                      








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